Central and Eastern European Tax Guide 2026

Forvis Mazars published for the fourteenth time its regional tax guide, which presents snapshots and comparative charts of the tax systems of 25 CEE countries for 2026

The brochure provides an overview of tax systems across the CEE region. Since its launch in 2013 with 15 countries, the guide has expanded steadily and now includes data for 25 jurisdictions.

In addition to Slovenia, this edition covers the Visegrád countries, Southeast Europe, Germany, Austria, Ukraine, Romania, Moldova, and the Baltic states. It also includes contributions from Forvis Mazars offices in Central Asia, namely Kazakhstan, Kyrgyzstan, and Uzbekistan.

The first section presents a country-by-country overview of the tax systems, based on data provided by the relevant Forvis Mazars offices. At the end of the guide, summary tables offer side-by-side comparisons of key tax parameters.

Key findings:

• Slovenia’s corporate income tax (CIT) rate is 22% for the 2024–2028 period, with incentives available for R&D and certain investments.
• The standard VAT rate in Slovenia is 22%, with reduced rates of 9.5% and 5%; recent reforms also introduced VAT group rules and expanded electronic VAT reporting requirements.
• Slovenia applies a progressive personal income tax system with rates up to 50%, combined with comprehensive social security contributions and a range of available tax allowances.
• Transfer pricing in Slovenia follows the arm’s-length principle and OECD guidelines, with documentation requirements applying to related-party transactions and increased scrutiny from the tax authorities.
• Slovenia continues to digitalise tax administration through mandatory electronic filings, invoice verification systems, and upcoming e-invoicing requirements for business transactions.

We have also included the direct contact details of our offices and tax experts for further inquiries.

Please visit and explore our interactive online platform of CEE tax guide 2026 here:
CEE Tax Guide 2026 Online Tool

Download our free Tax Guide in PDF version below.